Cultural institutions: when is the payment of VAT to be expected?

TagsNot for profitVAT and indirect tax

21 February 2022 - Cultural institutions that organise productions receive a fee (including VAT) on the sale of each ticket. Often tickets are sold far in advance, whether or not in subscription or package form, or vouchers are sold that can be exchanged for an admission ticket at a later date. All of these are subject to the reduced VAT rate (currently 9%). The question is, however, when does the VAT on all these forms of turnover have to be paid to the tax authorities?

Beyond the GAAP no. 203 - 2025

As we approach year-end 2025, Beyond the GAAP presents our traditional summary of the IASB texts in force at 31 December 2025, as well as an overview of ESMA’s priorities for this year’s closing of accounts. Given the uncertainties arising from the current economic and geopolitical environment, the regulator emphasises the need for transparent communication on significant judgements and estimates,...

18 Dec 2025

OECD Update

OECD Update: Important clarification on international remote work On November 19, 2025, the OECD published an update to the commentary on Article 5 of the OECD Model Tax Convention. This change is particularly relevant now that remote work has become a structural part of international employment relationships. The update provides new guidance on determining when a home office in another country constitutes...

17 Dec 2025

Reguliere handhaving op zzp'ers

De belastingdienst heeft aangekondigd om vanaf 1 januari 2026 weer te gaan handhaven op de arbeidsrelatie van zzp’ers, op grond van de ‘normale regels’. Als sprake is van schijnzelfstandigheid – en dus sprake is van een dienstbetrekking – kunnen naheffingsaanslagen loonheffingen worden opgelegd. Anders dan in 2025, kan de belastingdienst in 2026 e.v. ook weer boetes opleggen.